Ratio · Earnings

Non-Interest Expense / Gross Income

non_int_expense_to_gross_income · percent

Ratio of sums · Q2 2026 · all credit unions 50.7%

68‱ on Q2 2025

Median 63.6% the middle credit union

25th to 75th percentile 53.6% to 74.3% the middle half of credit unions

Credit unions 4,215 of 4,250 expected · quorum reached

Since Q2 2019

All credit unions that filed in each quarter, as release v2026.2.27 publishes them.

Ratio of sums and median by quarter, all credit unions

Percent, Q2 2019 to Q2 2026. The band runs from the 25th to the 75th percentile of the filers’ own ratios. A gap is a quarter the release withholds or has no figure for.

Source: NCUA Call Report, through Q2 2026 · release v2026.2.27 · QuarterCall

Show the values

Quarter	Ratio of sums	Median	25th to 75th	Credit unions
Q2 2026	50.7%	63.6%	53.6% to 74.3%	4,215 of 4,250
Q1 2026	51.0%	64.2%	53.9% to 75.4%	4,250 of 4,286
Q4 2025	49.9%	62.4%	53.0% to 73.0%	4,287 of 4,332
Q3 2025	49.7%	62.0%	52.4% to 72.5%	4,331 of 4,370
Q2 2025	50.0%	62.3%	52.8% to 72.8%	4,370 of 4,414
Q1 2025	50.3%	63.3%	53.2% to 74.1%	4,411 of 4,456
Q4 2024	49.7%	63.1%	53.3% to 73.1%	4,455 of 4,500
Q3 2024	49.6%	62.8%	53.0% to 73.0%	4,499 of 4,532
Q2 2024	50.0%	63.7%	53.7% to 73.9%	4,533 of 4,574
Q1 2024	50.4%	64.9%	54.4% to 75.7%	4,572 of 4,607
Q4 2023	53.6%	67.8%	58.4% to 77.8%	4,604 of 4,644
Q3 2023	54.3%	68.2%	58.9% to 78.2%	4,644 of 4,686
Q2 2023	55.4%	69.6%	60.1% to 79.7%	4,686 of 4,714
Q1 2023	56.8%	71.4%	61.4% to 81.8%	4,712 of 4,760
Q4 2022	63.4%	78.4%	68.6% to 88.2%	4,760 of 4,814
Q3 2022	65.3%	79.6%	69.9% to 90.3%	4,813 of 4,855
Q2 2022	67.1%	82.2%	71.8% to 93.1%	4,853 of 4,903
Q1 2022	67.8%	82.7%	72.0% to 95.0%	4,903 of 4,944
Q4 2021	65.4%	80.0%	70.2% to 91.3%	4,942 of 4,991
Q3 2021	64.5%	78.4%	68.5% to 90.3%	4,990 of 5,031
Q2 2021	64.2%	80.1%	69.6% to 91.7%	5,029 of 5,068
Q1 2021	63.7%	80.9%	70.2% to 93.2%	5,068 of 5,099
Q4 2020	62.0%	77.4%	67.2% to 87.3%	5,099 of 5,134
Q3 2020	61.5%	76.3%	66.2% to 86.2%	5,133 of 5,165
Q2 2020	61.8%	76.5%	66.4% to 86.1%	5,164 of 5,195
Q1 2020	62.2%	76.0%	66.3% to 86.0%	5,195 of 5,236
Q4 2019	59.2%	73.2%	64.2% to 81.8%	5,236 of 5,282
Q3 2019	58.9%	72.9%	63.7% to 81.3%	5,281 of 5,309
Q2 2019	59.1%	73.4%	64.1% to 82.0%	5,308 of 5,334

By peer group

Ratio of sums, Q2 2025 to Q2 2026. Credit unions are grouped by their assets in each quarter.

Ratio of sums by peer group, Q2 2026, against Q2 2025
All FICUs 4,215 of 4,250		50.7% 68‱ on Q2 2025 up
<$10M 761 of 776		78.5% 256‱ on Q2 2025 up
$10M–$50M 1,118 of 1,129		68.0% 189‱ on Q2 2025 up
$50M–$100M 560 of 564		75.2% 1,069‱ on Q2 2025 up
$100M–$500M 1,028 of 1,033		61.8% 98‱ on Q2 2025 up
$500M–$1B 277 of 277		58.7% 29‱ on Q2 2025 up
$1B–$10B 446 of 446		50.2% 104‱ on Q2 2025 up
>$10B 25 of 25		43.6% 39‱ on Q2 2025 up
NCUA Peer 1: <$2M Withheld · 226 of 234		—
NCUA Peer 2: $2M–$10M 535 of 542		76.5% 168‱ on Q2 2025 up
NCUA Peer 3: $10M–$50M 1,118 of 1,129		68.0% 189‱ on Q2 2025 up
NCUA Peer 4: $50M–$100M 560 of 564		75.2% 1,069‱ on Q2 2025 up
NCUA Peer 5: $100M–$500M 1,028 of 1,033		61.8% 98‱ on Q2 2025 up
NCUA Peer 6: >$500M 748 of 748		48.8% 59‱ on Q2 2025 up
	0%20%40%60%80%

Show the values

Group	Q2 2026 Ratio of sums	Change on Q2 2025	25th percentile	75th percentile
All FICUs	50.7%	68‱	53.6%	74.3%
<$10M	78.5%	256‱	57.5%	95.4%
$10M–$50M	68.0%	189‱	56.1%	77.6%
$50M–$100M	75.2%	1,069‱	56.5%	74.4%
$100M–$500M	61.8%	98‱	54.3%	70.3%
$500M–$1B	58.7%	29‱	53.6%	65.4%
$1B–$10B	50.2%	104‱	46.6%	59.4%
>$10B	43.6%	39‱	38.9%	46.2%
NCUA Peer 1: <$2M	Withheld · 226 of 234	—	—	—
NCUA Peer 2: $2M–$10M	76.5%	168‱	56.5%	90.6%
NCUA Peer 3: $10M–$50M	68.0%	189‱	56.1%	77.6%
NCUA Peer 4: $50M–$100M	75.2%	1,069‱	56.5%	74.4%
NCUA Peer 5: $100M–$500M	61.8%	98‱	54.3%	70.3%
NCUA Peer 6: >$500M	48.8%	59‱	48.0%	62.2%

Changes are in basis points (‱) on the same quarter a year earlier; a figure in parentheses is negative. A dash is a quarter with no figure. “Withheld · n of N” is a group with n filers of the N expected, too few to publish.

Where credit unions sit, Q2 2026

Each credit union’s own ratio: the box holds the middle half, the whiskers run from the 10th to the 90th percentile. The ratio of sums weights each credit union by its denominator, so those with larger denominators count for more.

10th 44.1%
25th 53.6%
Median 63.6%
75th 74.3%
90th 87.3%
Ratio of sums 50.7%

Definition

Numerator: non_interest_expense
Denominator: gross_income
For a group: The ratio of sums: the members’ numerators summed, over their denominators summed. The median and percentiles beside it are of each member’s own ratio. A group with too few filers is withheld: no figure is published for it, only how many of its expected credit unions filed.
NCUA: NCUA's Financial Performance Report has computed this ratio the same way. How the engine compares them
How to cite it: QuarterCall Callseries, series non_int_expense_to_gross_income, release v2026.2.27.

Each measure links to the accounts it is read from.

-- This ratio, all credit unions, every quarter of the release
SELECT quarter, ratio_of_sums, median, p25, p75,
       n, expected_n, quorum_status
FROM read_parquet(
  'https://series.quartercall.com/releases/v2026.2.27/peer-quarter.parquet'
)
WHERE peer_group = 'ALL'
  AND measure = 'non_int_expense_to_gross_income'
ORDER BY quarter;

Source: NCUA Call Report, free peer aggregates of release v2026.2.27, through Q2 2026, cut 2026-10-29.

QuarterCall publishes analysis of publicly available NCUA Call Report data. Nothing here is investment, financial, or membership advice.